Whitfield County, Georgia
General Fund Schedule of Revenues - Unaudited
Year to Date Totals as of May 31, 2016
With Comparative Totals for 2015
2016 2015
Variance
Amended Current  Year to Date Year to Date Favorable Percentage Current Year to Date
Budget Month Projected Actual (Unfavorable) Collected Month Actual 16 vs 15
31 TAXES
  Property taxes - M&O   $    16,285,355  $                     -  $                     -  $                      -  $                       - 0.00%  $                      -  $                      -  $                       - N/A
  Property tax-M&O Delinquent          1,147,544              193,574           1,147,544            1,147,544                           - 100.00%                 54,004              925,421               222,123 24.00%
  Property tax-Title Ad Valorem Tax          2,048,000              122,265              928,000               857,385               (70,615) 41.86%               172,323              875,561
  Property taxes - Other (Timber, Vehicle, Misc)             519,402                79,029              519,402               519,402                           - 100.00%                 88,276              534,378               (14,976) -2.80%
  Real Estate transfer taxes               50,000                  8,870                20,833                 33,343                 12,510 66.69%                   7,065                33,303                        40 0.12%
  Franchise taxes             350,000                         -                87,500                 97,212                   9,712 27.77%                          -                86,048                 11,164 12.97%
  Local Option Sales Taxes        10,084,000              799,193           4,201,667            4,112,091               (89,576) 40.78%               859,595           4,271,230             (159,139) -3.73%
  Alcoholic beverage taxes             350,000                36,754              145,833               155,776                   9,943 44.51%                 39,392              146,530                   9,246 6.31%
  Insurance premium taxes                         -                         -                         -                          -                           - N/A                          -                          -                           - N/A
  Financial institutional licenses               98,000                         -                98,180                 98,180                           - 100.18%                          -                97,518                      662 0.68%
  Penalties, Interest, Fees - Tax Collection             147,699                37,842              147,699               147,699                           - 100.00%                 32,178              180,534               (32,835) -18.19%
Total - Taxes        31,080,000           1,277,527           7,296,658            7,168,632             (128,026) 23.07%            1,252,833           7,150,523                 18,109 0.25%
32 LICENSES AND PERMITS
  Alcoholic beverage licenses               64,500                     100                64,500                 64,050                    (450) 99.30%                   1,600                62,550                   1,500 2.40%
  Zoning/Planning               32,500                  2,302                13,542                   8,552                 (4,990) 26.31%                   3,028                13,361                 (4,809) -35.99%
  Land Disturbing Permit                 2,500                     226                  1,042                   5,189                   4,147 207.56%                      539                  3,281                   1,908 58.15%
  Raffle, Solicitation, Pawn Shop & Recycler Permits                 1,000                       45                     417                      290                    (127) 29.00%                      (80)                     505                    (215) -42.57%
  Building Permits             325,000                32,640              135,417               124,011               (11,406) 38.16%                 34,798              170,511               (46,500) -27.27%
Total - Licenses and permits             425,500                35,313              214,917               202,092               (12,825) 47.50%                 39,885              250,208               (48,116) -19.23%
33 INTERGOVERNMENTAL REVENUE
  Federal/State MPO              155,500                         -                         -                          -                           - 0.00%                 13,657                13,657               (13,657) -100.00%
  Federal - Indirect             236,700                         -                         -                          -                           - 0.00%                          -                          -                           - N/A
  Federal - Indirect (SCAAP)                         -                         -                         -                          -                           - N/A                          -                          -                           - 0.00%
  U.S. Treasury (Payment in lieu of property taxes)             447,000                         -              216,000               221,318                   5,318 49.51%                          -              210,452                 10,866 5.16%
  DW Solid Waste Authority                         -                         -                         -                          -                           - N/A                          -                          -                           - N/A
  Dalton Utilities                         -                         -                         -                          -                           - N/A                          -                          -                           - N/A
  State Grant - Direct             795,000                         -              795,000               795,036                        36 100.00%                          -                          -               795,036 N/A
  Other             112,400                         -                  8,215                   8,215                           - 7.31%                          -                          -                   8,215 N/A
Total - Intergovernmental Revenue          1,746,600                         -           1,019,215            1,024,569                   5,354 58.66%                 13,657              224,109               800,460 357.17%
34 CHARGES FOR SERVICES
  Clerk of Court             105,000                  5,283                43,750                 32,585               (11,165) 31.03%                   7,934                43,227               (10,642) -24.62%
  Probate Court             193,000                15,260                80,417                 99,799                 19,382 51.71%                 15,616                78,844                 20,955 26.58%
  Magistrate Court             240,000                16,495              100,000                 79,014               (20,986) 32.92%                 15,016              103,616               (24,602) -23.74%
  Bond Administration               75,000                  6,940                31,250                 31,400                      150 41.87%                   5,940                30,140                   1,260 4.18%
  Recording Fees             210,000                21,452                87,500                 93,500                   6,000 44.52%                 19,149                86,014                   7,486 8.70%
  Motor Vehicle Tag Collection Fees             215,000                17,247                89,583                 96,958                   7,375 45.10%                 17,662                90,648                   6,310 6.96%
  Board of Elections and Registrar               30,000                   (399)                  2,509                   2,509                           - 8.36%                          -                          -                   2,509 N/A
  Commission on Tax Collections          1,061,060                42,009              202,150               202,150                           - 19.05%                 26,548              168,145                 34,005 20.22%
  Sheriff - Fingerprinting Fees                 4,500                     280                  1,875                      960                    (915) 21.33%                      220                  1,238                    (278) -22.46%
  City of Dalton              195,600                16,113                81,500                 80,307                 (1,193) 41.06%                   2,495                80,492                    (185) -0.23%
  City of Dalton - Inmate Housing               80,000                  8,033                33,333                 30,405                 (2,928) 38.01%                   8,155                35,373                 (4,968) -14.04%
  State of Georgia - Inmate Housing               10,000                     735                  4,167                 24,960                 20,793 249.60%                   5,775                12,548                 12,412 98.92%
  City of T. Hill, Varnell, & Cohutta  - Inmate Housing                 7,100                  1,500                  2,958                   6,001                   3,043 84.52%                      640                  3,300                   2,701 81.85%
  Federal - Inmate Housing               44,000                         -                18,333                   4,121               (14,212) 9.37%                   9,461                19,828
  Jail Construction - Staffing             160,000                15,114                66,667                 78,315                 11,648 48.95%                 12,637                67,086                 11,229 16.74%
  Public Works - Driveways/Jobs               15,000                     900                  6,250                 20,030                 13,780 133.53%                   2,390                  8,470                 11,560 136.48%
  State D.O.T.                         -                         -                         -                          -                           - N/A                          -              798,348             (798,348) -100.00%
  Animal Control                 5,000                     365                  2,083                   3,519                   1,436 70.38%                      725                  2,715                      804 29.61%
  Clerk of Superior Court               23,000                  1,879                  9,583                   9,328                    (255) 40.56%                   1,798                  8,867                      461 5.20%
  Recreation Activity Fees             159,500                11,488                66,458                 58,635                 (7,823) 36.76%                   8,424                52,299                   6,336 12.11%
  Other             172,750                  9,537                71,979                 63,884                 (8,095) 36.98%                   5,344                74,358               (10,474) -14.09%
Total - Charges for services          3,005,510              190,231           1,002,347            1,018,380                 16,034 33.88%               165,929           1,765,556             (747,176) -42.32%
35 FINES AND FORFEITURES
  Clerk of Superior Court             350,000                35,553              145,833               193,701                 47,868 55.34%                 26,965              157,901                 35,800 22.67%
  Magistrate Court               55,000                  2,061                22,917                 32,250                   9,333 58.64%                   4,986                23,792                   8,458 35.55%
  Probate Court             595,000                65,331              247,917               271,399                 23,482 45.61%                 37,652              216,619                 54,780 25.29%
  Juvenile Court               20,000                       92                  8,333                   2,961                 (5,372) 14.81%                   1,418                11,584                 (8,623) -74.44%
Total - Fines and forfeitures          1,020,000              103,037              425,000               500,311                 75,311 49.05%                 71,021              409,896                 90,415 22.06%
36 INVESTMENT INCOME
  Interest                 3,000                     163                  1,250                   1,956                      706 65.20%                      269                  2,496                    (540) -21.63%
Total - Investment income                 3,000                     163                  1,250                   1,956                      706 65.20%                      269                  2,496                    (540) -21.63%
37 CONTRIBUTIONS - PRIVATE SOURCES
  Contributions - Private                         -                  3,500                         -                   3,500                   3,500 N/A                          -                  3,500                           - 0.00%
  Contributions - Miracle Field                         -                         -                         -                          -                           - N/A                          -                          -                           - N/A
  Contributions - Furloughs                         -                         -                         -                          -                           - N/A                          -                          -                           - N/A
Total - Contributions - Private Sources                         -                  3,500                       -                     3,500                   3,500 N/A                          -                  3,500                           - 0.00%
38 MISCELLANEOUS REVENUE
  Contributions - Friends of Greenhouse                         -                         -                         -                          -                           - N/A                          -                          -                           - N/A
  Rent U.S. Government                 5,000                     455                  2,083                   2,275                      192 45.50%                      455                  2,275                           - 0.00%
  W.C. Board of Education             190,000                17,838                79,167                 92,820                 13,653 48.85%                          -                63,623                 29,197 45.89%
  Murray County Board of Comm.             297,150                41,010              123,813                 77,206               (46,607) 25.98%                          -                73,088                   4,118 5.63%
  State of Georgia - Other             133,400                         -                54,200                 65,394                 11,194 49.02%                 34,845                79,062               (13,668) -17.29%
  Other Not Classified              243,000                12,099              101,250               112,540                 11,290 46.31%                 20,015              109,618                   2,922 2.67%
Total - Miscellaneous Revenue             868,550                71,402              360,513               350,235               (10,278) 40.32%                 55,315              327,666                 22,569 6.89%
39 OTHER FINANCING SOURCES
  Sale of General Fixed Assets             430,000                         -                12,500                 21,499                   8,999 5.00%                          -                     199                 21,300 10703.52%
  Operating Transfer In               60,200                         -                         -                          -                           - 0.00%                          -                          -                           - N/A
Total - Other Financing Sources             490,200                         -                12,500                 21,499                   8,999 4.39%                          -                     199                 21,300 10703.52%
             
TOTAL REVENUES  $    38,639,360  $       1,681,173  $     10,332,399  $      10,291,174  $           (41,225) 26.63%  $        1,598,909  $     10,134,153  $           157,021 1.55%